Civic Intelligence

Ground Zero Ministries Inc

EIN 62-1751085 • 501(c)3 • Myrtle Beach, SC

Profile

A place where every teenager can go, belong and grow. Through life-changing experiences and nurturing relationships, we make a positive impact in the lives of today's teenagers, cultivating their faith (continued on sch. O)

PO Box 8279Myrtle Beach, SC 29578-8279

www.mygroundzero.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

74th percentile

0.18x

Higher debt load relative to assets than 74% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

76th percentile

0.18x

Higher debt load relative to revenue than 76% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

28th percentile

-6.3%

Higher net margin than 28% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

89th percentile

$111,390

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 14.0% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

15th percentile

-17%

Faster asset growth than 15% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

67th percentile

21%

Faster revenue growth than 67% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Down

$785,226

Down $166,396 (-17%) from 2023

Liabilities

Up

$139,749

Up $3,511 (+2.6%) from 2023

Net Assets

Down

$645,477

Down $169,907 (-21%) from 2023

Revenue

Up

$794,511

Up $135,179 (+21%) from 2023

Expenses

Down

$844,418

Down $2,502 (-0.3%) from 2023

Net Income

Up

-$49,907

Up $137,681 (+73%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2011: $26,505Liabilities 2011: $4,298Net Assets 2011: $22,2072011Assets 2012: $133,277Liabilities 2012: $6,981Net Assets 2012: $126,2962012Assets 2013: $270,442Liabilities 2013: $10,801Net Assets 2013: $259,6412013Assets 2014: $1,309,205Liabilities 2014: $236,769Net Assets 2014: $1,072,4362014Assets 2015: $1,478,390Liabilities 2015: $387,266Net Assets 2015: $1,091,1242015Assets 2016: $1,317,018Liabilities 2016: $315,952Net Assets 2016: $1,001,0662016Assets 2017: $1,172,156Liabilities 2017: $248,115Net Assets 2017: $924,0412017Assets 2018: $1,015,583Liabilities 2018: $217,725Net Assets 2018: $797,8582018Assets 2019: $1,152,403Liabilities 2019: $109,903Net Assets 2019: $1,042,5002019Assets 2020: $1,016,790Liabilities 2020: $167,685Net Assets 2020: $849,1052020Assets 2021: $1,353,908Liabilities 2021: $152,295Net Assets 2021: $1,201,6132021Assets 2022: $1,268,292Liabilities 2022: $146,820Net Assets 2022: $1,121,4722022Assets 2023: $951,622Liabilities 2023: $136,238Net Assets 2023: $815,3842023Assets 2024: $785,226Liabilities 2024: $139,749Net Assets 2024: $645,4772024

Highlighted filing

2024

Assets$785,226
Liabilities$139,749
Net Assets$645,477

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0-$500KExpenses 2011: $329,6902011Expenses 2012: $410,7702012Revenue 2013: $424,019Expenses 2013: $290,675Net Income 2013: $133,3442013Revenue 2014: $1,191,711Expenses 2014: $357,744Net Income 2014: $833,9672014Revenue 2015: $710,689Expenses 2015: $692,001Net Income 2015: $18,6882015Revenue 2016: $649,329Expenses 2016: $739,387Net Income 2016: -$90,0582016Revenue 2017: $598,223Expenses 2017: $616,297Net Income 2017: -$18,0742017Revenue 2018: $496,544Expenses 2018: $622,727Net Income 2018: -$126,1832018Revenue 2019: $639,197Expenses 2019: $741,269Net Income 2019: -$102,0722019Revenue 2020: $687,789Expenses 2020: $881,184Net Income 2020: -$193,3952020Revenue 2021: $492,684Expenses 2021: $699,739Net Income 2021: -$207,0552021Revenue 2022: $768,403Expenses 2022: $856,073Net Income 2022: -$87,6702022Revenue 2023: $659,332Expenses 2023: $846,920Net Income 2023: -$187,5882023Revenue 2024: $794,511Expenses 2024: $844,418Net Income 2024: -$49,9072024

Highlighted filing

2024

Revenue$794,511
Expenses$844,418
Net Income-$49,907

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.79$0.14$0.65$0.79$0.84$0.05
2023Detailed filing. Detailed filing data is available for this year.$0.95$0.14$0.82$0.66$0.85$0.19
2022Detailed filing. Detailed filing data is available for this year.$1.27$0.15$1.12$0.77$0.86$0.09
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.35$0.15$1.20$0.49$0.70$0.21
2020Detailed filing. Detailed filing data is available for this year.$1.02$0.17$0.85$0.69$0.88$0.19
2019Detailed filing. Detailed filing data is available for this year.$1.15$0.11$1.04$0.64$0.74$0.10
2018Detailed filing. Detailed filing data is available for this year.$1.02$0.22$0.80$0.50$0.62$0.13
2017Detailed filing. Detailed filing data is available for this year.$1.17$0.25$0.92$0.60$0.62$0.02
2016Detailed filing. Detailed filing data is available for this year.$1.32$0.32$1.00$0.65$0.74$0.09
2015Summary only. Only limited summary data is available for this year.$1.48$0.39$1.09$0.71$0.69$0.02
2014Detailed filing. Detailed filing data is available for this year.$1.31$0.24$1.07$1.19$0.36$0.83
2013Summary only. Only limited summary data is available for this year.$0.27$0.01$0.26$0.42$0.29$0.13
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.13$0.01$0.13$0.41
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.03$0.00$0.02$0.33
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Nov 14, 2024
Return Version
2023v5.0
Gross Receipts
$798,877
Mission and Program Overview

Mission

Ground Zero is the point of impact where life-changing experiences and authentic relationships spark transformation - where teenagers discover Christ, their true identity and the courage to live a life of purpose and direction.

A place where every teenager can go, belong and grow. Through life-changing experiences and nurturing relationships, we make a positive impact in the lives of today's teenagers, cultivating their faith (continued on sch. O)

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$587,087$508,231▼ $78,856
Pledges and Grants Receivable$340,077$230,350▼ $109,727
Cash and Non-Interest-Bearing Accounts$24,458$46,645▲ $22,187
Total Assets$951,622$785,226▼ $166,396
Liabilities
Unsecured Notes Loans Payable$135,673$131,891▼ $3,782
Accounts Payable and Accrued Expenses$565$7,858▲ $7,293
Total Liabilities$136,238$139,749▲ $3,511
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$495,821$415,127▼ $80,694
Net Assets With Donor Restrictions$319,563$230,350▼ $89,213
Total Net Assets Fund Balance$815,384$645,477▼ $169,907
Total Liabilities and Net Assets / Fund Balance$951,622$785,226▼ $166,396

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$505,237$697,095$1,202,332
Equipment$2,994$294,504$297,498
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
W Scott PayseurPresidentFT$111,390$111,390

Board Members and Trustees

NameTitle
Greg McfarlandBoard Chairm
Neil JohnsonBoard Member
Trent HardeeBoard Member
Candice CoffeySecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$562,844
Program Service Revenue
$214,244
Investment Income
$0
Other Revenue
$17,423
All Other Contributions
$562,844
Change in Net Assets
$-49,907
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$475,457
Salaries, Compensation, and Employee Benefits$368,961
Total Fundraising Expense$133,500
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$98,670$26,278$72,277$197,225
Conferences and Meetings$195,256--$195,256
Current Officers, Directors, Trustees, and Key Employees$95,312$17,871$5,957$119,140
Depreciation Depletion$71,006$7,890-$78,896
Office Expenses$19,010$6,853$40,643$66,506
Occupancy$47,635$4,098$1,616$53,349
Other Employee Benefits$23,000$5,232$9,276$37,508
Advertising$33,818--$33,818
Fees for Services Accounting-$31,450-$31,450
Payroll Taxes$9,252$2,105$3,731$15,088
Insurance$6,275$2,689-$8,964
Interest-$7,218-$7,218
Total Functional Expenses$599,234$111,684$133,500$844,418
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

The form 990 is prepared by an independent cpa firm and reviewed in detail by the organization's top management. The reviewed form 990 is then provided electronically to the board of directors for review and comment prior to the filing with the irs.

Form 990, Page 6, Part VI, Line 12C

All directors and officers of the organization are required to disclose potential conflicts. The board of directors is responsible for monitoring and enforcing compliance with the organization's conflict of interest policy. If a conflict is present, the person in question is only allowed to provide facts on the matter and answer questions related to the matter at hand. They are in no way allowed to exert influence on any of the members, inside or outside the meeting.

Form 990, Page 6, Part VI, Line 15A

Compensation of the president is determined and approved by the independent members of the board of directors. The board uses national surveys of similar organizations and churches when making compensation determinations. This process is documented in the minutes.

Form 990, Page 6, Part VI, Line 19

The governing documents, conflicts of interest policy, and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Ground Zero Ministries Inc
EIN
62-1751085
Phone
8439459440
Address
PO BOX 8279, MYRTLE BEACH, SC 29578-8279

Signing Officer

Name
W Scott Payseur
Title
President
Phone
8439459440
Signed
2024-11-14

Organization Details

Principal Officer
W Scott Payseur
Formed
1998
Legal Domicile
Sc
Voting Board Members
5
Independent Board Members
4
Employees
7
Volunteers
50

Preparer

Firm
Glaser and Company LLC
Address
1859 SUMMERVILLE AVE STE 800, CHARLESTON, SC 29405
Preparer
Erik M Glaser CPA
Phone
8438490179
Supplemental Narrative

Additional Explanations

Form 990, Part III

Continued from page 2, part iii, line 4a: relationships. We believe we best convey christs love, grace, and forgiveness through authentic relationships. Unity. We are most effective when we work together to impact teenagers for jesus christ. Truth. We found everything we do on truth from gods word, the means by which minds are renewed and hearts are transformed. Our programs reach gzi gzi is a weekly experience where teenagers spend time with friends and mentors, grab dinner in top nosh, enjoy a coffee drink from the gz coffee shop, engage in activities, interact with a live dj, and hear from dynamic communicators about relevant issues they face. Gzi is a place where every teenager can go, belong and grow. Ievents ievents are high-energy entertainment experiences that teenagers wont be able to stop talking about. We bring together nationally known bands, artists, performers, athletes and entertainers to create unforgettable experiences that deliver world-class entertainment with a positive message. Ievents will capture teenagers attention, and will forever change their life equip igrow igrow is a weekly experience that helps teenagers grow in their faith and understanding of god word. Igrow is open to any student who wants to learn more about the bible and discover what it has to say about their lives, while connecting with others on the same faith journey. Igroups igroups give teenagers the chance to go deeper in relationship as part of a consistent, dedicated group that meets at gzi each week. Igroups allow students to make friends, build safe relationships and navigate faith and life together. In addition, students have opportunities to participate in fun outings throughout the year. Iweekend iweekend events are one-day weekend events or overnight retreats that help teenagers strengthen their relationship with god and others through a unique experience. Iweekend events feature life changing communicators, engaging activities and memorable faith-defining moments as students get away from daily life and go deeper in their faith. Iworship iworship is a worship experience featuring nationally known speakers and powerful worship, all centered on helping students grow in their faith. At iworship events, we address a relevant topic while also presenting opportunities for teeangers to begin or grow in their relationship with christ. Send ileaders ground zero thrives on teenagers involvement in the ministry. Ileaders are middle and high school students using their gifts and passion to impact their peers, their campus, their community, and their world. Ground zero is committed to raising up this generation of leaders with coaching, training, mentoring and support. Continued from page 2, part iii, line 1: and transforming their futures.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0SPECIAL EVENT REVENUE 224,783
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CONTINUED FROM PAGE 2, PART III, LINE 4A: RELATIONSHIPS. WE BELIEVE WE BEST CONVEY CHRISTS LOVE, GRACE, AND FORGIVENESS THROUGH AUTHENTIC RELATIONSHIPS. UNITY. WE ARE MOST EFFECTIVE WHEN WE WORK TOGETHER TO IMPACT TEENAGERS FOR JESUS CHRIST. TRUTH. WE FOUND EVERYTHING WE DO ON TRUTH FROM GODS WORD, THE MEANS BY WHICH MINDS ARE RENEWED AND HEARTS ARE TRANSFORMED. OUR PROGRAMS REACH GZI GZI IS A WEEKLY EXPERIENCE WHERE TEENAGERS SPEND TIME WITH FRIENDS AND MENTORS, GRAB DINNER IN TOP NOSH, ENJOY A COFFEE DRINK FROM THE GZ COFFEE SHOP, ENGAGE IN ACTIVITIES, INTERACT WITH A LIVE DJ, AND HEAR FROM DYNAMIC COMMUNICATORS ABOUT RELEVANT ISSUES THEY FACE. GZI IS A PLACE WHERE EVERY TEENAGER CAN GO, BELONG AND GROW. IEVENTS IEVENTS ARE HIGH-ENERGY ENTERTAINMENT EXPERIENCES THAT TEENAGERS WONT BE ABLE TO STOP TALKING ABOUT. WE BRING TOGETHER NATIONALLY KNOWN BANDS, ARTISTS, PERFORMERS, ATHLETES AND ENTERTAINERS TO CREATE UNFORGETTABLE EXPERIENCES THAT DELIVER WORLD-CLASS ENTERTAINMENT WITH A POSITIVE MESSAGE. IEVENTS WILL CAPTURE TEENAGERS ATTENTION, AND WILL FOREVER CHANGE THEIR LIFE EQUIP IGROW IGROW IS A WEEKLY EXPERIENCE THAT HELPS TEENAGERS GROW IN THEIR FAITH AND UNDERSTANDING OF GOD WORD. IGROW IS OPEN TO ANY STUDENT WHO WANTS TO LEARN MORE ABOUT THE BIBLE AND DISCOVER WHAT IT HAS TO SAY ABOUT THEIR LIVES, WHILE CONNECTING WITH OTHERS ON THE SAME FAITH JOURNEY. IGROUPS IGROUPS GIVE TEENAGERS THE CHANCE TO GO DEEPER IN RELATIONSHIP AS PART OF A CONSISTENT, DEDICATED GROUP THAT MEETS AT GZI EACH WEEK. IGROUPS ALLOW STUDENTS TO MAKE FRIENDS, BUILD SAFE RELATIONSHIPS AND NAVIGATE FAITH AND LIFE TOGETHER. IN ADDITION, STUDENTS HAVE OPPORTUNITIES TO PARTICIPATE IN FUN OUTINGS THROUGHOUT THE YEAR. IWEEKEND IWEEKEND EVENTS ARE ONE-DAY WEEKEND EVENTS OR OVERNIGHT RETREATS THAT HELP TEENAGERS STRENGTHEN THEIR RELATIONSHIP WITH GOD AND OTHERS THROUGH A UNIQUE EXPERIENCE. IWEEKEND EVENTS FEATURE LIFE CHANGING COMMUNICATORS, ENGAGING ACTIVITIES AND MEMORABLE FAITH-DEFINING MOMENTS AS STUDENTS GET AWAY FROM DAILY LIFE AND GO DEEPER IN THEIR FAITH. IWORSHIP IWORSHIP IS A WORSHIP EXPERIENCE FEATURING NATIONALLY KNOWN SPEAKERS AND POWERFUL WORSHIP, ALL CENTERED ON HELPING STUDENTS GROW IN THEIR FAITH. AT IWORSHIP EVENTS, WE ADDRESS A RELEVANT TOPIC WHILE ALSO PRESENTING OPPORTUNITIES FOR TEEANGERS TO BEGIN OR GROW IN THEIR RELATIONSHIP WITH CHRIST. SEND ILEADERS GROUND ZERO THRIVES ON TEENAGERS INVOLVEMENT IN THE MINISTRY. ILEADERS ARE MIDDLE AND HIGH SCHOOL STUDENTS USING THEIR GIFTS AND PASSION TO IMPACT THEIR PEERS, THEIR CAMPUS, THEIR COMMUNITY, AND THEIR WORLD. GROUND ZERO IS COMMITTED TO RAISING UP THIS GENERATION OF LEADERS WITH COACHING, TRAINING, MENTORING AND SUPPORT. CONTINUED FROM PAGE 2, PART III, LINE 1: AND TRANSFORMING THEIR FUTURES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS PREPARED BY AN INDEPENDENT CPA FIRM AND REVIEWED IN DETAIL BY THE ORGANIZATION'S TOP MANAGEMENT. THE REVIEWED FORM 990 IS THEN PROVIDED ELECTRONICALLY TO THE BOARD OF DIRECTORS FOR REVIEW AND COMMENT PRIOR TO THE FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL DIRECTORS AND OFFICERS OF THE ORGANIZATION ARE REQUIRED TO DISCLOSE POTENTIAL CONFLICTS. THE BOARD OF DIRECTORS IS RESPONSIBLE FOR MONITORING AND ENFORCING COMPLIANCE WITH THE ORGANIZATION'S CONFLICT OF INTEREST POLICY. IF A CONFLICT IS PRESENT, THE PERSON IN QUESTION IS ONLY ALLOWED TO PROVIDE FACTS ON THE MATTER AND ANSWER QUESTIONS RELATED TO THE MATTER AT HAND. THEY ARE IN NO WAY ALLOWED TO EXERT INFLUENCE ON ANY OF THE MEMBERS, INSIDE OR OUTSIDE THE MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION OF THE PRESIDENT IS DETERMINED AND APPROVED BY THE INDEPENDENT MEMBERS OF THE BOARD OF DIRECTORS. THE BOARD USES NATIONAL SURVEYS OF SIMILAR ORGANIZATIONS AND CHURCHES WHEN MAKING COMPENSATION DETERMINATIONS. THIS PROCESS IS DOCUMENTED IN THE MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/PersonNm0W SCOTT PAYSEUR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08439459440
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0GROUND ZERO MINISTRIES INC
ReturnHeader/Filer/BusinessNameControlTxt0GROU
ReturnHeader/Filer/EIN0621751085
ReturnHeader/Filer/PhoneNum08439459440
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 8279
ReturnHeader/Filer/USAddress/CityNm0MYRTLE BEACH
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ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GLASER AND COMPANY LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01859 SUMMERVILLE AVE STE 800
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CHARLESTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SC
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ReturnHeader/PreparerPersonGrp/PhoneNum08438490179
ReturnHeader/PreparerPersonGrp/PreparationDt02024-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ERIK M GLASER CPA
ReturnHeader/ReturnTs02024-11-14T11:03:40-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

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